EPA Greenhouse Gas Reporting Program FAQ

This FAQ document explains the critical relationship between EPA’s Greenhouse Gas Reporting Program (GHGRP) and the Section 45Q tax credit for carbon management projects. The document clarifies how the GHGRP, which requires facilities to report greenhouse gas emissions data from large sources and CO₂ injection sites, serves as the mandatory verification system for taxpayers claiming 45Q credits for carbon storage. It outlines the specific reporting requirements under various GHGRP subparts, explains the coordination between EPA and IRS for monitoring and enforcement, and emphasizes how this regulatory framework ensures public confidence by validating that tax credits reflect actual tons of securely stored CO₂.